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The depreciable amount of a xed asset that is, cost minus scrap value may be written off in different ways. The amount may be spread evenly over the years, as in the straight-line method, or it may be accel erated. Two accelerated methods are the double-declining balance and the sum-of-the-years -digits method. These methods provide for larger amounts of depreciation in the earlier years. Repairs, on the other hand, are generally lower in earlier years, so the total cost of depreciation and repairs should be about the same each year. The units-of-production method bases depreciation each period on the amount of output. Straight-Line (SL) The straight-line method is the simplest and most widely used deprecia tion method. Under this method, an equal portion of the cost of the asset is allocated to each period of use. The periodic charge is expressed as: Cost scrap value Useful life (in years) For example, if the cost of a machine is $17,000, its scrap value is $2,000 and its estimated useful life is 5 years, depreciation can be calcu lated as follows: = Annual Depreciation Charge

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Solved this problem. Modified the data set by populating the values in the same format. Eg., I appended the object as. 123 456 789. and mapped the data-source​ ...

3T/20 T/4 7T/20

Fig. 2-33

f (x + h) f (x) f (x + h) f (x) and then lim (if the latter exists) for each of the following functions: h h h 0 1 (c) f (x) = 7x + 12 (b) f (x) = (a) f (x) = 3x 2 + 5 x+1 (d) f (x) = x 3 (e) f (x) = x (f ) f (x) = 5x 2 2x + 4

Draw a transfer characteristic relating vo to vi for the positive clipping network of Problem 2.17. Also, sketch one cycle of the output waveform if vi 10 sin !t V.

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The diode blocks for vi < 6 V and conducts for vi ! 6 V. Thus, vo vi for vi < 6 V, and vo 6 V for vi ! 6 V. The transfer characteristic is displayed in Fig. 2-34(a). For the given input signal, the output is a sine wave with the positive peak clipped at 6 V, as shown in Fig. 2-34(b).

8.8 Assuming that lim f (x) = L and lim g(x) = K, prove rigorously: (a) lim c f (x) = c L, where c is any real number.

Reverse the diode in Fig. 2-17(a) to create a negative clipping network. (a) Let Vb 6 V, and draw the network transfer characteristic. (b) Sketch one cycle of the output waveform if vS 10 sin !t V.

CHAPTER 15: Property, Plant, and Equipment: Depreciation $17,000 $2,000

_ 10

f (x)

Fig. 2-34

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(a) The diode conducts for vi 6 V and blocks for vi > 6 V. Consequently, vo vi for vi > 6 V, and vo 6 V for vi 6 V. The transfer characteristic is drawn in Fig. 2-35(a). (b) With negative clipping, the output is made up of the positive peaks of 10 sin !t above 6 V and is 6 V otherwise. Figure 2-35(b) displays the output waveform.

[Hints: In part (d), for L > 0, f (x) L = ( f (x) L) f (x) + f (x) + L L = f (x) L |f (x) L| L

The signal, vi 10 sin !t V, is applied to the negative clamping circuit of Fig. 2-18(b). Treating the diode as ideal, sketch the output waveform for 1 1 cycles of vi . The capacitor is initially 2 uncharged.

For 0 t T=4, the diode is forward-biased, giving vo 0 as the capacitor charges to vC 10 V. For t > T=4, vo 0, and thus the diode remains in the blocking mode, resulting in vo vC vi 10 vi 10 1 sin !t V

The entry to record the depreciation would be: Depreciation Expense, Machinery 3,000 Accumulated Depreciation, Machinery 3,000 = $3,000 per year

In part (f ), if f (x) and h(x) lie within the interval (L , L + ), so must g(x).] 8.9 In an epsilon-delta proof of the fact that lim (2 + 5x) = 17, which of the following values of is the largest that can be used,

Fig. 2-35

CHAP. 2]

0 T/4 T/2 3T/4 T 5T/4

given (a) (b) 2 (c) 4 (d) 5 (e) 8

_ 10

_ 20

x + 21 5 (b) GC Solve part (a) with a graphing calculator by graphing y = and tracing along the curve as x approaches 4. x 4 8.12 Find the following limits: (a) lim

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